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2016 (10) TMI 649 - AT - Central ExciseCENVAT credit - capital goods - manufacturing of health products - installation of bulk milk coolers (BMC) and DG sets at milk collection centres to store the milk collected at a specific temperature - whether denial of CENVAT credit justified on the ground that BMC and DG sets installed at milk collection centers have not been used in the factory of the appellant? - Held that: - bulk milk coolers and DG sets have been installed by the appellant in the premises which has been leased out to the appellant and which is ultimately use by the appellant for manufacturing their final product which has been cleared on payment of duty - the appellant has correctly availed the credit on capital goods i.e. bulk milk coolers and DG sets - appeal allowed - decided in favor of appellant.
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